江西G企业集团集团企业财务管控架构设计研究

Research on Jiangxi G Enterprise Group Financial Control Framework Design

本文根据G企业集团组织结构模式与现状,结合财务管控结构存在的问题,从财务管控组织结构、会计委派制与全面预算体系的构建三方面提出了相应的措施。企业集团实行财务集中管理,设立财务结算中心,集中使用财务资源,成立专门的审计委员会,对所属公司或单个项目进行财务审计,审计委员会应当邀请某局财审部参与。

According to the G Group organizational structure mode and current situation of financial management,combined with the empty structure existence question,from the financial organization structure,accountant accreditation system and comprehensive budget system three aspects to propose the corresponding measures.Implementation of financial centralized management of enterprise groups,establish center of financial settle accounts,focus on the use of financial resources,set up the audit committee,belonging to the company or individual items of financial audit,the audit committee shall invite some Bureau of financial auditing department in.